Sec 44Ada and sec 44aa

Yes , respected  Doctors  can opt  44ADA  presumptive scheme , If income  dose not excced 50 Lacs 

yes.. you can file under 44ADA presumptive taxation

Thank you sir for the reply
but my question is, if the doctor has filed his returns in the previous assessment years by showing his books of accounts can he file his itr now without it under this section 44ADA ?.
In other words can the doctor literally stop maintaining accounts for expenditure when he opts for this sec from now on
thanks in advance for answers

Originally posted by : Ram Bhat
	Thank you sir for the replybut my question is, if the doctor has filed his returns in the previous assessment years by showing his books of accounts can he file his itr now without it under this section 44ADA ?.In other words can the doctor literally stop maintaining accounts for expenditure when he opts for this sec from now onthanks in advance for answers

YES no problem at all with that..sec 44ADA was recently introduced ...from  A.Y 2017-2018 (F.Y 2016-2017) , so how could doctors have availed this scheme before that ? so no problem...these special provisions are provided by the governmnet to make compliances too much easy for the assesses ... so YES " the assesse can literally stop maintaining accounts for expenditure etc " .The assesse just need to keep track of his professional receipts nothing else (for 44ADA turnover/gross receipts purpose ) ... Welcome to the hassle free world of presumptive taxation ...enjoy and be fully compliant...

P.S : This year is the first year when I can see that the ITD too is promoting "Presumptive taxations schemes " by sending SMSs to asseses and asking them to join/avail Presumptive Tax Scheme benefits and to e-file IT return in form-4 by 31.07.2018 ..... thats a welcome move ....

I think  in ITR4 some details like sundry creditors , debtors , stock , cash & bank are mandetory  so you have to keep this records .please confirm